Resolving JSON Errors Encountered During GSTR-1 Filing
Taxpayers often encounter JSON errors when submitting GSTR-1 invoice details on the GST Portal, which leads to a "Processed with Error" status and a downloadable JSON error report. This guide provides comprehensive explanations and solutions for common JSON validation issues, covering topics like invalid GSTINs, incorrect invoice dates, format errors, and tax amount discrepancies. By understanding these errors and their resolutions, businesses can streamline their GSTR-1 filing process and ensure compliance.
📖 3 min read read🏷️ GSTR-1 Filing Errors
When taxpayers submit invoice information for GSTR-1 on the GST Portal, processing failures can result in a "Processed with Error" status. The portal then provides a link to download an error report, typically in JSON format. This document aims to simplify the understanding of common JSON errors encountered by businesses and Chartered Accountants, explaining their implications and providing effective solutions for smoother future filings.
If you are encountering JSON errors when uploading directly to the GST portal, the following section provides a comprehensive breakdown of each error and its respective solution.
Common JSON Errors in GSTR-1 Filing and Their Solutions
Read below for a detailed explanation of each error along with its respective solution:
| Error number | Error description | Explanation of Errors & Solutions |
|---|---|---|
| RET191106 | JSON Structure Validation Error | This error indicates an issue with the JSON file's format. If the GSTIN within the file is incorrect, it must be updated. If the GSTIN is accurate, further investigation into the file's structure is needed. |
| RET191113 | Invalid GSTIN Provided | This issue arises when an incorrect GSTIN is entered for a customer. To resolve, download the JSON error report, locate invoices with error RET191113, identify the relevant invoice numbers, correct the customer's GSTIN, and then re-upload the revised invoices to the GSTN portal. |
| RET191114 | Invoice Date Predates Customer Registration | This error occurs when an invoice date is earlier than the customer's GSTIN registration date. To fix this, move the affected invoices to the B2C(S) section by removing the customer's GSTIN, re-calculate the B2C(S) summary, and re-upload to the government portal. Be aware that the customer cannot claim Input Tax Credit for invoices issued before their registration. |
| RET191115 | Missing or Invalid Invoice Number | Verify the invoice number's format. It should be alphanumeric, up to 16 characters long, and only permits hyphens (-) or forward slashes (/) as special characters. |
| RET191124 | Untraceable Original Invoice | This indicates the original invoice linked to a Credit/Debit Note (CDN) cannot be found. Ensure the original invoice number in the CDN is accurate and that the original invoice has been successfully uploaded before attempting to upload the CDN. |
| RET191133 | Duplicate Invoice Entry | This error arises from attempting to upload an invoice that already exists on the government portal. Verify if the invoice has been previously uploaded. If there are no data changes, this error can typically be disregarded. However, if the new invoice contains updated information, the older entry must first be deleted from the portal before uploading the revised invoice. |
| RET191148 | Missing Section Data or Gross Turnover | This error indicates an absence of required data for processing. If you intend to file a NIL return, ensure you follow the appropriate guidance. If a NIL return is not intended, this error usually means no invoices have been entered; populate the necessary invoice details before attempting to upload. |
| RET191150 | Incorrect Tax Application for Supply Type | This error occurs when the incorrect GST type (IGST vs. CGST/SGST) is applied based on the nature of the supply. If it's an inter-state supply, only IGST should be used, with CGST and SGST removed, and the customer's state code in the Place of Supply must be accurate. For intra-state supply, CGST and SGST should be applied, with IGST removed, and the customer's state code in the Place of Supply must also be correct. |
| RET191166 | Decryption or Decoding Failure | This error suggests an issue with the file's encryption or encoding, preventing it from being processed. |
| RET191175 | Invalid Tax Rate Entered | This error indicates that the tax rate on an invoice does not conform to approved GST rates. Valid IGST rates are 0%, 0.25%, 5%, 12%, 18%, and 28%. For CGST and SGST, valid rates are 0%, 0.125%, 2.5%, 6%, 9%, and 14%. Ensure rates strictly adhere to these prescribed values, avoiding non-standard or incorrectly formatted decimal rates. |
| RET191179 | Place of Supply Mismatch for Inter-state Transactions | For inter-state supplies, the place of supply must differ from the supplier's state code. Verify the accuracy of both the customer's state code in the Place of Supply and your own registered state code, confirming they align with the intended supply type (inter-state or intra-state). |
| RET191205 | Tax Amount Inconsistency | This error signifies a discrepancy between the calculated tax amount and the declared taxable value and tax rate. It applies to data uploaded but not filed before February 22, 2018, and all subsequent uploads. The tax amount for each line item on sales invoices or similar documents must precisely equal the taxable value multiplied by the tax rate, rounded to two decimal places. For instance, a taxable value of Rs. 100.53 with a 28% tax rate should result in a tax amount of Rs. 28.15. Inaccurate rounding (e.g., 28, 28.1, 28.148) will trigger this error. Correct the figures in your data before re-uploading. |
| RET291107 | Duplicate Invoice Number in GSTR-1 | This error occurs when an invoice number has already been recorded in GSTR-1. To resolve, the invoice number must be modified to a unique value before re-uploading. |
| RET291109 | Invalid Supplier GSTIN | This error indicates that the GSTIN provided for the supplier on the invoice is incorrect. Input the accurate GSTIN for the supplier to rectify this. |
| RET291106 | JSON Structure Validation Failure | The GSTN may not recognize the uploaded JSON file due to structural errors. Ensure the JSON file specifies the correct GSTIN and that you are uploading the most recent and accurate file via the appropriate GSTIN on the GST Portal. |
Frequently Asked Questions
What is the primary purpose of GSTR-1?
GSTR-1 is a monthly or quarterly return that registered taxpayers must file to furnish details of all outward supplies of goods and services made during the tax period. It summarizes sales transactions, which helps the tax authorities track the tax liability.
Who is mandated to file GSTR-1?
All regular and casual registered taxpayers under GST are required to file GSTR-1, regardless of whether they have made any sales during the period. However, certain taxpayers like Input Service Distributors, composition dealers, and those liable to collect TCS or deduct TDS are exempt from filing GSTR-1.
What is Input Tax Credit (ITC) under the GST regime?
Input Tax Credit (ITC) allows businesses to reduce the tax they pay on their output by the tax they have already paid on inputs. Essentially, it means taxpayers can claim credit for the GST paid on purchases used for business activities, reducing their overall tax burden.
How does GST generally impact the Indian economy?
GST has consolidated multiple indirect taxes into a single tax, aiming to simplify the tax structure, improve tax compliance, and reduce cascading effects of taxes. This simplification can enhance ease of doing business, promote economic growth, and create a common national market in India.
What are the different components that make up GST in India?
GST in India is primarily composed of three elements: Central GST (CGST) levied by the Central Government on intra-state supplies, State GST (SGST) levied by state governments on intra-state supplies, and Integrated GST (IGST) levied by the Central Government on inter-state supplies and imports.